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  • Agenția turistică vinde bilete aeriene către persoane fizice. Cum se impozitează cu TVA livrarea acestora?
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iconAgenția turistică vinde bilete aeriene către persoane fizice. Cum se impozitează cu TVA livrarea acestora?

În conformitate cu art. 104 lit. a) din CF, serviciile de comercializare a biletelor de călătorie în trafic internațional se impozitează la cota zero a TVA. Așadar, serviciul de comercializare a biletelor aeriene oferit de către agenție, în cazul în care nu constituie parte a pachetului turistic, se impozitează cu TVA la cota zero, în conformitate cu prevederile art. 104 lit. a) din CF.

Andrei Nevreanschi

Andrei Nevreanschi

Monitorul fiscal FISC.md Nr.34 2016

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The date of publishing:

03 November /2016 11:07

Catalogul tematic

T.V.A. | Legislație fiscală

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